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Browsing Theses and Dissertations (University of Pretoria) by Supervisor "Van Zyl, Stephanus"
Now showing items 1-15 of 15
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(University of Pretoria, 2024)Abstract: In law it is common to encounter two separate pieces of legislation which govern a single matter or transaction, for example, the Companies Act 71 of 2008 (the Companies Act) and the Securities Transfer Act 25 ...
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(University of Pretoria, 2021)The subject matter of the research conducted in this mini dissertation is carbon tax within South Africa. It investigates the Carbon Tax Act 15 of 2019 to determine whether it is suitable for the South African economy. The ...
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(University of Pretoria, 2021)A constitutional analysis of a differentiated tax treatment of residents and non-residents in respect of income deriving from immovable property in South Africa', Daniel Baines explores whether South African resident ...
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(University of Pretoria, 2022)SARS ensures that revenue is collected and that there is tax compliance amongst taxpayers in South Africa, also that taxpayers’ fundamental rights as contained in the Bill of Rights are properly protected. This research ...
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(University of Pretoria, 2022-12-31)The income tax treatment of cryptocurrency is a subject of great debate for private investors and governments. The nature of crypto-currencies makes it essentially difficult to regulate from a tax perspective. Among the ...
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(University of Pretoria, 2022)There are various ways to fund a corporate, the two most prevalent ways are through debt or equity. Revenue authorities can investigate a transaction, and if they are of the opinion that it has features or qualities that ...
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(University of Pretoria, 2021)Tax revolts have existed since time immemorial and have been caused by many factors. The pay-now-argue-later principle, as used by South African Revenue Services is a provision in tax administration to compel a taxpayer ...
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(University of Pretoria, 2022)SARS’ main objective is the collection of revenue. When an incorrect application of a Tax Act occurs, SARS is obliged to correct the prejudice caused to SARS or the fiscus. Section 92 of the TAA states that SARS’ correction ...
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The sale of a going concern for Value-Added Tax purposes with specific emphasis on lease agreements (University of Pretoria, 2023)The study provides an in-depth analysis of the sale of commercial letting enterprise or a part of it as a going concern for Value-Added Tax (“VAT”) purposes with specific emphasis on lease and sub-lease agreements. The ...
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(University of Pretoria, 2021)SARS has many powers afforded to it by tax legislation, this dissertation explores the history and development of the powers of search and seizure to determine whether taxpayer's rights are violated when SARS performs ...
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(University of Pretoria, 2021)South Africa’s tax system changed from a source-based system to a residence-based system for years of assessment commencing from or after 1 January 2001. A residence-based system means that a resident would be subject to ...
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(University of Pretoria, 2020)This dissertation examines the tax treatment of interest incurred in financing mining capital expenditure. The capital expenditure under consideration is shaft-sinking and mining equipment. The reason for concern as regards ...
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(University of Pretoria, 2023)The principal goal of penalties is based on a simple premise, namely that the threat of punishment deters unwanted behaviour (i.e., non-compliance and tax evasion). The purpose of the understatement penalty (“USP”) regime ...
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(University of Pretoria, 2022)Global economic crime including tax evasion is on the rise, and the State capture crisis has exacerbated for South Africa. In response to these two factors, foreign jurisdictions have looked to alternatives to conventional ...
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(University of Pretoria, 2023)The government of South Africa is preparing for the enactment of the National Health Insurance Bill (“NHI Bill”) as well as the establishment of the National Health Insurance Fund (“NHI Fund”). The enactment of the NHI ...
Now showing items 1-15 of 15